File:NLC416-12jh003215-43679 收支簿記會計法.pdf

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Summary[edit]

收支簿記會計法   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕下野直太郎原著
image of artwork listed in title parameter on this page
Title
收支簿記會計法
Publisher
中國計政學會常務理事[發行者]
Description

內分25節。介紹什麼是簿記會計、單式簿記計算法、單式決算、複式簿記計算法、單複式的優劣、清結借貸之交易，以及投資、金融、損益、補正、互換、清算、分配、未確定交易等。附錄：論收支簿記法。末附中國計政學會現任職員一覽表

目錄
序文
第一節 何謂簿記會計
第二節 普通物品買賣業
第三節 單式簿記計算法
第四節 單式決算
第五節 複式簿記計算法
第六節 東方式金錢收支複式簿記計算法
第七節 單式複式之優劣
第八節 西方式貸借複式簿記法與東方式收支簿記法之優劣
第九節 單式複式簿記計算法
第十節 會計科目之性質及其處理
第十一節 關於資本增減之交易
第十二節 營業設備之交易
第十三節 本業之交易
第十四節 清結借貸之交易
第十五節 投資交易
第十六節 金融交易
第十七節 損益交易
第十八節 處分淨損益之交易
第十九節 公積金
第二十節 雙務契約之交易
第二十一節 補正交易
第二十二節 互換交易
第二十三節 清算分配交易
第二十四節 未確定交易
第二十五節 賬簿組織
附錄 論收支簿記法
（本書附刊） 中國計政學會現任職員一覽

Language Chinese
Publication date 民國二十四年[1935]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F231
主題
InfoField
會計方法
中圖分類
InfoField
F231
載體形態
InfoField
100頁

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current07:45, 11 June 2023Thumbnail for version as of 07:45, 11 June 2023804 × 1,122, 110 pages (2.66 MB)PencakeBot (talk | contribs)Upload 收支簿記會計法 (1/1) by (日)下野直太郎原著 (batch task; nlc:data_416,12jh003215,43679; 民國圖書.7; 收支簿記會計法)

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